https://www.taxtmi.com/caselaws?id=786561 Whether the doctrine of merger applies to a repeated disallowance and consequent rectification demand was addressed by treating the question as one of mistake apparent on the record; the Tribunal found the rectification reproduced the same addition already reflected in the return and intimation, and concluded that the matter requires factual verification of tax payments, credit adjustments and refund treatment. Outcome: appeal allowed for statistical purposes and the issue remitted to the file of the Assessing Officer to examine the assessee's submissions, verify tax credits and refund adjustments, and determine the correctness of the disallowance. en-us Thu, 12 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786561 Whether the doctrine of merger applies to a repeated disallowance and consequent rectification demand was addressed by treating the question as one of mistake apparent on the record; the Tribunal found the rectification reproduced the same addition already reflected in the return and intimation, and concluded that the matter requires factual verification of tax payments, credit adjustments and refund treatment. Outcome: appeal allowed for statistical purposes and the issue remitted to the file of the Assessing Officer to examine the assessee's submissions, verify tax credits and refund adjustments, and determine the correctness of the disallowance. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786561